Integrated Filing — IndAS

General information about company
Scrip Code	505700
NSE Symbol	ELECON
MSEI Symbol	NOTLISTED
ISIN	INE205B01031
Name of company	Elecon Engineering Company Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	24-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	31-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	24-Apr-2025   11:35:00
End date and time of board meeting	24-Apr-2025   13:30:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-22
Indicate Company website link for updated RPT policy of the Company	https://www.elecon.com/views/templates/admin-uploads/Investors/Policies/RPT-Policy-2022-FINAL.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	7127400000	18711200000
	Other income	161500000	528700000
	Total income	7288900000	19239900000
2	Expenses
(a)	Cost of materials consumed	3226100000	8946200000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	490800000	2500000
(d)	Employee benefit expense	478800000	1295400000
(e)	Finance costs	43000000	99300000
(f)	Depreciation, depletion and amortisation expense	166200000	505800000
(f)	Other Expenses
1	Manufacturing expenses and erection charges	428400000	1553700000
2	Other expenses	766500000	2277500000
	Total other expenses	1194900000	3831200000
	Total expenses	5599800000	14680400000
3	Total profit before exceptional items and tax	1689100000	4559500000
4	Exceptional items	0	0
5	Total profit before tax	1689100000	4559500000
6	Tax expense
7	Current tax	429700000	1182200000
8	Deferred tax	4600000	-23000000
9	Total tax expenses	434300000	1159200000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1254800000	3400300000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1254800000	3400300000
17	Other comprehensive income net of taxes	13100000	-6100000
18	Total Comprehensive Income for the period	1267900000	3394200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	224400000	224400000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		16308300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.59	15.15
	Diluted earnings (loss) per share from continuing operations	5.59	15.15
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	5.59	15.15
	Diluted earnings (loss) per share from continuing and discontinued operations	5.59	15.15
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	5535200000
	Capital work-in-progress	65900000
	Investment property	250100000
	Goodwill	1801300000
	Other intangible assets	29100000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1290900000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	200000
	Total non-current financial assets	1291100000
	Deferred tax assets (net)	125300000
	Other non-current assets	187300000
	Total non-current assets	9285300000
2	Current assets
	Inventories	1655700000
	Current financial asset
	Current investments	4145500000
	Trade receivables, current	5750800000
	Cash and cash equivalents	931200000
	Bank balance other than cash and cash equivalents	710100000
	Loans, current	0
	Other current financial assets	141800000
	Total current financial assets	11679400000
	Current tax assets (net)	0
	Other current assets	346900000
	Total current assets	13682000000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	22967300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	224400000
	Other equity	16308300000
	Total equity attributable to owners of parent	16532700000
	Non controlling interest
	Total equity	16532700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	1242400000
	Total non-current financial liabilities	1242400000
	Provisions, non-current	27400000
	Deferred tax liabilities (net)	229000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	214400000
	Total non-current liabilities	1713200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	33100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	557300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1753600000
	Total Trade payable	2310900000
	Other current financial liabilities	717300000
	Total current financial liabilities	3061300000
	Other current liabilities	1375100000
	Provisions, current	230400000
	Current tax liabilities (Net)	54600000
	Deferred government grants, Current
	Total current liabilities	4721400000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	6434600000
	Total equity and liabilites	22967300000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Transmission Equipment	5128600000	14106600000
2	Material Handling Equipment	2128300000	4895600000
	Total Segment Revenue	7256900000	19002200000
	Less: Inter segment revenue	129500000	129500000
	Revenue from operations	7127400000	18711200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Transmission Equipment	1138600000	3382600000
2	Material Handling Equipment	659000000	1430700000
	Total Profit before tax	1797600000	4813300000
	i. Finance cost	43000000	43000000
	ii. Other Unallocable Expenditure net off Unallocable income	65500000	65500000
	Profit before tax	1689100000	4559500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Transmission Equipment	12505700000	12505700000
2	Material Handling Equipment	2962300000	2962300000
	Total Segment Asset	15468000000	15468000000
	Un-allocable Assets	7499300000	7499300000
	Net Segment Asset	22967300000	22967300000
4	Segment Liabilities
	Segment Liabilities
1	Transmission Equipment	4168600000	4168600000
2	Material Handling Equipment	1668300000	1668300000
	Total Segment Liabilities	5836900000	5836900000
	Un-allocable Liabilities	597700000	597700000
	Net Segment Liabilities	6434600000	6434600000
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be classified to profit or loss	17600000	-8100000
	Total Amount of items that will not be reclassified to profit and loss	17600000	-8100000
2	Income tax relating to items that will not be reclassified to profit or loss	4500000	-2000000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	13100000	-6100000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			4559500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			99300000
	Adjustments for decrease (increase) in inventories			-114500000
	Adjustments for decrease (increase) in trade receivables, current			-1733200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-230100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-5200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			784300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			505800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			97400000
	Adjustments for provisions, current			427500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			35300000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-8800000
	Adjustments for dividend income			6300000
	Adjustments for interest income			248300000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-100300000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-38500000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-31800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-567400000
	Net cash flows from (used in) operations			3992100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1200600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2791500000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			19700000
	Purchase of property, plant and equipment			650300000
	Proceeds from sales of investment property			188300000
	Purchase of investment property			2095400000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			6300000
	Interest received			223200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			719000000
	Net cash flows from (used in) investing activities	-1589200000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			33100000
	Repayments of borrowings			0
	Payments of lease liabilities			145200000
	Dividends paid			336600000
	Interest paid			99300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-548000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			654300000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			654300000
	Cash and cash equivalents cash flow statement at beginning of period			277000000
	Cash and cash equivalents cash flow statement at end of period			931300000